The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1887-05-31

not. We hold that the statute in that
respect Is directory, and any irregular
ity IN this respect can b. complained
of by a tax payer only 10 the extent
Of MS injury, MI. I, 5. Digest 1872
citing Is Ney, 2S5,
An assessment being essential 10
the validity OF u tax, q formal assess
ment, although moi made in the mode
contemplated by the law, if net inequi-
table, Viii support u levy Otherwise
iegd MI. [. s, Digest 79l, citing II
Nev. 81.
Under the alabama revenue law Of
1853, the failure of the county assessor
to lay before the Court of County
Commissioners a book Of assessments,
and to enter al taxable property ON
the assessment rolls, or his omission
OF any tax property from the
book or lists, not invaGdate the
levy NH. [. ;. Digest S57, citing 50
Ala. Sol.
s. 3 general rule statutory proyi-
siOns regulating the assessments are
mandatory, where their object IS the
protection OF the tax payers against
spollauon or excessive taxation; but
regulations designed for the informa
of the assessor or other officers. and
intended to promote dispatch, method,
syste,-. aud uniformity in modes of
proceeding. ~ te'd merely di-
rectOrv when the assessments i so
made and evidenced as to be under
stood. and clerical and ministerial
duties. the observance or non obser-
vance of which do not injuriously
affect the tax payer are merely di
rectory. State vs.. Jackson Co. 65 Ala
40 cited IN NIL L. S. Digest S57. "
Failure Of assessors TO return their
rolls within. the statute time does not
invaIidate tax" Il New. 1876 cited in
XII. Z. s. Digest S57.
In the case of StqelEs It 20 vs.. SslS-
Zee IN Il Mich. Gil, Judge Cooley
uses this language: The time has
gone by. # it ever was, when the pro
caedings Of taxing officers are TO be
criticized with microscopic nicely,
and the exact time and method Of
every step examined. to detect q de
partUre from the law however insig-
uiicant or uuiute1Uonal. The policy
Of the law Is tLaJ parties shall pay
legal taxes even though there may be
some irreguIarity in demanding them,
and that they shall complain to the
Courts Of those errors only which may
niure them The possibility Of col
Letting the state revenue depends
upon the observance OF this policy.
and We no not feel called upon to ex-
anime III detail every irregularity
which 2 record may show. 1t IS proba
ole that IN no tax case have all
the proceedings been exactly and
punctiliously correct. but they are
sufficiently 50 for legal purposes IN
any case. If no error Is committed
which can prejudice the person =
Judges 1[arst0n and Graves con
CURED. Clarke vs. Cr1Hs Mich Isl.
Smith vs. CrtHezEsa. is Mich. 152:
Bird rs. P1rEt 53 Mich. -. are CT
ted N that case
In the opinion OF Chief Justice
Shaw in the case Of Porter - County
C18lizziI11s IT l1TJG IN , lTIaV
56T. the position taken by Is IN the
case now before Us Is well supported
The most recent case that we have
found People vs. AssessOrO Of Wilson;
opinion BY Judge Finch Of the Court
Of Appeals Of v Y State, dated
March S, 1887. and published IN the
Albany Law Journal Of April 8. 1851,
IN which we ind the following Ian
guage: i failure to comply with
Section 9 of Chap 269, Laws OF 1850.
which requires that the completed
and verified assessment roll shall be
delivered TO the town clerk on or
before the first day Of September .
VIII not render the assessment void
The sole object Of the provision Of the
Act requiring the assess3rs to publish
a notice Of the delivery Of the assess
uaut roll to the town clerk Is to set
running the fifteen days within which
parties aggEIsTei nay sue out their
writ Omission to publish the notice
does not affect the validity of the
assessment
Wefnd that the plaintiff cannot
recover, and the judgment Of the
lower Court for the defendant IS
affirmed
f " Hatch for plaintiff j. P
Peterson for defendant
Orrlws. Canada. Nay BY tie pr1zF-
sI51s Of th= Government measure TO amend